The full document (above) contains a detailed description of the class and how to view the recorded version via WebEx.

Low Income Housing Tax Credit (LIHTC) properties developed in the early years of the program are reaching the end of the 15 year LIHTC compliance period, and are eligible for sale to their nonprofit sponsors. Also, the projects with tax credits allocated early in the program (before 1990) are not subject to extended use restrictions. Year 11 in the life of a tax credit deal is an ideal time to begin planning and taking action. We will discuss disposition strategies for the nonprofit sponsor, and review partnership provisions including rights of first refusal, purchase options, exit taxes, and preservation of affordability.